
Resident – Natural Persons
A natural person shall be considered a Tax Resident in the State where ANY of the following conditions are met:
- If his usual or primary place of residence and the centre of his financial and personal interests are in the State, or he meets the conditions and criteria determined by a decision from the Minister.
- If he has been physically present in the State for a period of (183) one hundred and eighty-three days or more, within the relevant (12) twelve consecutive months.
- If he has been physically present in the State for a period of (90) ninety days or more, within the relevant (12) twelve consecutive months, and he is a UAE national, holds a valid Residence Permit in the State or holds the nationality of any member state of the Gulf Cooperation Council, and meets ANY of following:
- He has a Permanent Place of Residence in the State.
- He carries on an employment or Business in the State.
Reference: (Residency defined in Cabinet Decision No. 85 of 2022 on Determination of Tax Residency).
- Usual or Primary Place of Residence and Centre of Financial and Personal Interests in the State is defined as follows;
- A natural person’s usual or primary place of residence is in the State if the State is the jurisdiction where the natural person habitually or normally resides.
- The place where the natural person habitually or normally resides is the jurisdiction where he spends most of his time when compared to any other jurisdiction as part of his settled routine in a way that is more than transient and that should be taken into account in the determination of whether a natural person’s usual or primary place of residence is in the State.
- A natural person’s centre of financial and personal interests is in the State if the State is the jurisdiction where the natural person’s personal and economic interests are the closest or of the greatest significance to the natural person.
- The place of the natural person’s occupation, familial and social relations, cultural or other activities, place of business, place from which the property of the natural person is administered and any other relevant facts and circumstances should be taken into account in the determination of whether a natural person’s centre of financial and personal interests is in the State.
Reference: (Article 2 of Ministerial Decision No. 27 of 2023 on Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency).
- Natural persons conducting Businesses or Business Activities in the UAE are Resident Persons for Corporate Tax irrespective of their nationality, whether they hold a residency visa in the UAE, whether their income is sourced in the UAE or from abroad, or how much time they may physically spend in the UAE. Reference: (Corporate Tax – General Guide Corporate Tax Guide | CTGGCT1)
- A natural person if they conduct a Business or Business Activity in the UAE. Reference: (Non-Resident Persons Corporate Tax Guide | CTGNRP1)

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